PANAMERICANO BANK - A CORPORATE GOVERNANCE PROBLEM?

被引：0

作者：

Peleias, Ivam Ricardo ^{[1
,2
]}

Macedo De Andrade, Paulo Roberto ^{[3
]}

Alencar, Leonco Barboza ^{[4
]}

Jreige Weffort, Elionor Farah ^{[5
]}

机构：

[1] Ctr Univ FECAP, Sao Paulo, Brazil

[2] PUC SP, Sao Paulo, SP, Brazil

[3] Univ Paulista, Sao Paulo, Brazil

[4] UNIESP, Sao Paulo, Brazil

[5] FECAP, Programa Mestrado Ciencias Contabeis, Sao Paulo, Brazil

来源：

REVISTA GESTAO ORGANIZACIONAL | 2012年 / 5卷 / 01期

关键词：

auditing; Brasil; accounting; fraud;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The case relates the problems concerning Panamericano Bank, published in famous newspapers in the 2nd semester of 2010. It describes the fraud committed by the managers, the reactions of the Brazilian Central Bank and the Federal Police, the use of the resources from Fundo Garantidor de Creditos and the selling of Panamericano Bank to Pactual BTG Bank. This case can be applied to the Corporate Governance subject in Business Administration, Accountancy and Economy courses. Its aim is to stimulate students to analyse the related problems, evaluate the Bank managers' decisions consequences, the performance of auditing companies involved and the inspection before and after the fraud.

引用

页码：117 / 129

页数：13

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